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2012 (10) TMI 325 - ALLAHABAD HIGH COURTScope of powers of Tribunal - Recalling of order - rectification - Held that:- The power of recall cannot be exercised in substitution to the powers of review or rectification of mistake. In the present case, it is found that there is no indication in the order dated 30.5.2008 that any ground, other than the grounds considered by the Tribunal, was pressed. - The Tribunal erred in law in recalling its order on the pretext of rectifying the mistake, and permitting itself to rehear the matter as if it was exercising the power of appeal over its own judgment - in favour of revenue.
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